Geert Construct & Consulting: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Geert Construct & Consulting
Largest movements
- Receivables within one year -€13,830
down €13,830 (-13.1%), from €105,721 to €91,891
of which Trade receivables: -€15,721
- Cash +€11,658
up €11,658 (+45.7%), from €25,494 to €37,152
mainly Receivables within one year (+€13,830) and Net result for the year (+€11,394)
- Deferred charges and accrued income +€8,759
up €8,759 (+1145.4%), from €765 to €9,524
- Profit (loss) carried forward +€11,394
up €11,394 (+11.9%), from €95,444 to €106,837
- Tax, wage and social debts -€6,022
down €6,022 (-20.0%), from €30,084 to €24,062
- Gross operating margin -€109,189
down €109,189 (-87.1%), from €125,386 to €16,197
- Taxes -€22,251
down €22,251 (-87.0%), from €25,562 to €3,311
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,759 | €140,439 | +€5,679 | +4.2% |
| Fixed assets | 21/28 | €2,780 | €1,871 | -€908 | -32.7% |
| Tangible fixed assets | 22/27 | €2,780 | €1,871 | -€908 | -32.7% |
| Furniture and vehicles | 24 | €2,780 | €1,871 | -€908 | -32.7% |
| Current assets | 29/58 | €131,980 | €138,567 | +€6,588 | +5.0% |
| Amounts receivable within one year | 40/41 | €105,721 | €91,891 | -€13,830 | -13.1% |
| Trade receivables | 40 | €105,721 | €90,000 | -€15,721 | -14.9% |
| Other amounts receivable | 41 | - | €1,891 | +€1,891 | |
| Cash at bank and in hand | 54/58 | €25,494 | €37,152 | +€11,658 | +45.7% |
| Deferred charges and accrued income | 490/1 | €765 | €9,524 | +€8,759 | +1145.4% |
| Total equity and liabilities | 10/49 | €134,759 | €140,439 | +€5,679 | +4.2% |
| Equity | 10/15 | €95,444 | €107,337 | +€11,894 | +12.5% |
| Contributions | 10/11 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €95,444 | €106,837 | +€11,394 | +11.9% |
| Amounts payable | 17/49 | €39,316 | €33,101 | -€6,214 | -15.8% |
| Amounts payable within one year | 42/48 | €39,313 | €33,079 | -€6,234 | -15.9% |
| Trade debts | 44 | €788 | €100 | -€688 | -87.3% |
| Suppliers | 440/4 | €788 | €100 | -€688 | -87.3% |
| Taxes, remuneration and social security | 45 | €30,084 | €24,062 | -€6,022 | -20.0% |
| Taxes | 450/3 | €30,084 | €24,062 | -€6,022 | -20.0% |
| Other amounts payable | 47/48 | €8,441 | €8,917 | +€476 | +5.6% |
| Accrued charges and deferred income | 492/3 | €3 | €22 | +€20 | +692.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €908 | +€589 | +184.2% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €125,386 | €16,197 | -€109,189 | -87.1% |
| Operating profit (loss) | 9901 | €124,679 | €14,745 | -€109,934 | -88.2% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.7% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €124,640 | €14,704 | -€109,936 | -88.2% |
| Income taxes | 67/77 | €25,562 | €3,311 | -€22,251 | -87.0% |
| Profit (loss) for the period | 9904 | €99,078 | €11,394 | -€87,685 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,078 | €11,394 | -€87,685 | -88.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.